THE PRODUCT IS A PAIR OF CERAMIC ORNAMENTAL PENGUINS. MADE OF STONEWARE, THE PENGUINS ARE SHAPED TO RECEIVE TEA LIGHTS. THEY HAVE SMALL SHAPED HOLES CUT INTO THE BODY OF THE ORNAMENT TO ALLOW THE LIGHT TO DISSIPATE. THE PENGUINS ARE DECORATED WITH RED AND WHITE HATS AND HOLLY.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6913. STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 691390. OTHER THAN PORCELAIN OR CHINA CN CODE 69139098 - OTHER THAN EARTHENWARE OR FINE POTTERY TARIC CODE 6913909890 - OTHER THAN HAND MADE ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN'S TO 6913 REFERS HSEN NOTE (A) (3) TO HEADING 6913 APPLIES HSEN GENERAL NOTE (II) (A) (2 )TO SUB CHAPTER 69-II APPLIES